Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process. Units Beginning inventory of 3,200 units that are 100 percent complete for materials and 26 percent complete for conversion. 14,800 units started during the period. Ending inventory of 4,500 units that are 12 percent complete for conversion. Manufacturing Costs Beginning inventory was $19,600 ($9,800 materials and $9,800 conversion costs). Costs added during the month were $29,700 for materials and $49,200 for conversion ($27,700 labor and $21,500 applied overhead). Assume the company uses Weighted-Average Method. Required: 1. Calculate the number of equivalent units of production for materials and conversion for March. 2. Calculate the cost per equivalent unit for materials and conversion for March. 3. Determine the costs to be assigned to the units transferred out and the units still in process. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of equivalent units of production for materials and conversion for March. Equivalent Units Physical Direct Materials Conversion Units Completed Ending Inventory Units Total Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the cost per equivalent unit for materials and conversion for March. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the costs to be assigned to the units transferred out and the units still in process. (Use Cost per Equivalent Unit rounded to 5 decimal places and your final answers to the nearest whole dollar amount.) Direct Materials Conversion Total Cost Units Completed Ending Inventory Total Cost Accounted for